2002 (11) TMI 130

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..... se two appeals relate to imports of used tyres by the appellants. The tyres were declared in the import documents as old used worn out discarded tyres for use in animal driven vehicles. The value of the used tyres was declared at US $ 75 PMT. The impugned orders confiscated the goods and imposed penalty on the appellants on the ground that the goods have been mis-declared in respect of description .....

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..... s of the department are dealing in retreading of tyres. They have no experience in the trade of imported second hand tyres, with regard to their price, use etc. Further, one of the witnesses (Shri Ram Kumar Verma) has stated that the signature contained in the expert opinion was not his casting serious doubts about the credibility of the investigation itself. The other witness, Shri S.S. Jadeja di .....

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..... ted out that the facts and evidence in the present cases are almost identical to the facts in the cases disposed of under that order and the Tribunal had allowed the appeals on the ground that the action taken by the department was not supported by insufficient and unreliable evidence. We have heard the learned SDR also. 5. These cases relate to import of used automobile tyres. The examination h .....

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